Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 13
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92Form
Item and Box in Which It Should Appear
Where To Report
1099-OID
Original issue discount (box 1)
See the instructions on Form 1099-OID
Other periodic interest (box 2)
See the instructions on Form 1099-OID
Early withdrawal penalty (box 3)
Must file Form 1040 to deduct
Market discount (box 5)
Form 1040A, line 8a
Acquisition premium (box 6)
See the instructions on Form 1099-OID and Pub. 550
Original issue discount on U.S. Treasury obligations
See the instructions on Form 1099-OID
(box 8)
Investment expenses (box 9)
Must file Form 1040 to deduct
Bond premium (box 10)
See the instructions on Form 1099-OID and Pub. 550
Tax-exempt OID (box 11)
Form 1040A, line 8b, but first see the instructions on Form 1099-OID
1099-PATR Patronage dividends and other distributions from a
Must file Form 1040 if taxable (see the instructions on Form
cooperative (boxes 1, 2, 3, and 5)
1099-PATR)
Domestic production activities deduction (box 6)
Must file Form 1040 to deduct
Amount reported in box 7, 8, 9, or 10
Must file Form 1040
1099-Q
Qualified education program payments
Must file Form 1040
1099-QA
Distributions from ABLE accounts
Must file Form 1040
1099-R
Distributions from IRAs*
See the instructions for Form 1040A, lines 11a and 11b
Distributions from pensions, annuities, etc.
See the instructions for Form 1040A, lines 12a and 12b
Capital gain (box 3)
See the instructions on Form 1099-R
Disability income with code 3 in box 7
See the instructions for Form 1040A, line 7
1099-S
Gross proceeds from real estate transactions (box 2)
Must file Form 1040 if required to report the sale (see Pub. 523)
Buyer's part of real estate tax (box 6)
Must file Form 1040
1099-SA
Distributions from HSAs and MSAs**
Must file Form 1040
SSA-1099
Social security benefits
See the instructions for lines 14a and 14b
RRB-1099
Railroad retirement benefits
See the instructions for lines 14a and 14b
*This includes distributions from Roth, SEP, and SIMPLE IRAs.
**This includes distributions from Archer and Medicare Advantage MSAs.
Who Can Use Form 1040A?
You can use Form 1040A if all six of the following apply.
5. The only tax credits you can claim are:
1. You only had income from the following sources:
a. Credit for child and dependent care expenses.
a. Wages, salaries, tips.
b. Credit for the elderly or the disabled.
b. Interest and ordinary dividends.
c. Education credits.
c. Capital gain distributions.
d. Retirement savings contributions credit.
d. Taxable scholarship and fellowship grants.
e. Child tax credit.
e. Pensions, annuities, and IRAs.
f. Earned income credit.
f. Unemployment compensation.
g. Additional child tax credit.
g. Alaska Permanent Fund dividends.
h. Premium tax credit.
h. Taxable social security and railroad retirement benefits.
6. You didn't have an alternative minimum tax adjustment
on stock you acquired from the exercise of an incentive stock
2. The only adjustments to income you can claim are:
option (see Pub. 525).
a. Educator expenses.
You can also use Form 1040A if you received dependent
b. IRA deduction.
care benefits or if you owe tax from the recapture of an educa-
c. Student loan interest deduction.
tion credit or the alternative minimum tax.
3. You don't itemize deductions.
4. Your taxable income (line 27) is less than $100,000.
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